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Anantrai Joshi and Co. and ors. Vs. Commissioner of Income-tax and ors ...

Court : Rajasthan

Reported in : [2004]265ITR672(Raj)

..... the said firm did not file its return of income for the assessment year 1982-83, which was due to be filed on or before june 30, 1982, as required by the provisions of section 139(1) of the income-tax act, 1961. ..... it is alleged that as the appellant-assessee failed to file the return within the stipulated period under the provisions of sub-section (1) of section 139 of the income-tax act it were liable to be prosecuted for offence under section 276cc read with section 278b of the income-tax act3. ..... sub-section (1)(a) as it stood prior to 1989 is extracted as follows :'(a) has failed to furnish the return of total income which he was required to furnish under sub-section (1) of section 139 or by notice given under sub-section (2) of section 139 or section 148 or has failed to furnish it within the time allowed and in the manner required by sub-section (1) of section 139 or by such notice, as the case may be, or' 5. ..... the direct tax laws (amendment) act, 1989, omitted the aforesaid provision with effect from april 1, 1989. ..... it is submitted by learned counsel that the provisions of section 139(1) and (2) have been omitted and as such the prosecution cannot further continue. ..... section 271 deals with consequential failure to furnish returns, comply with notices and concealment of income, etc. ..... it is significant to notice that the omission of a provision results into an abrogation or obliteration of the omitted provision. ..... the return was filed on june 20, 1983, declaring its income at rs. .....

Kailash Moudgil Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD97(Delhi)

..... acit [1995] 211 itr 256/83 taxman 263, while considering the validity of the transfer order made under section 127 of the income-tax act, 1961, considered the meaning of the word 'case' and they held as per the head note at page 256 as follows : "in section 127 of the income-tax act, 1961, the word 'case' is used in a comprehensive sense for pending proceedings as well as for proceedings to be instituted ..... however, section 127 of the income-tax act, 1961, now enjoins an obligation to afford a reasonable opportunity of being heard to the assessee in the matter before transfer of case from one ito to the other ..... with effect from 1-7-1995, sub-section (1)(b) is introduced in the, tax act, 1961 to section 253, which is as follows : 253(1) any assessee aggrieved by any of the following orders may appeal to the appellate tribunal against such order - (b) an order passed by an assessing officer under clause (c) of section 158bc, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132a, after the 30th day of june, 1995, but before the 1st day ..... assuming without admitting "'that some infirmity is there, it is curable under law, since the order of assessment passed under section 158bc is made appealable under section 253(1)(b) of the income-tax act in which the assessee is entitled to canvass all the points available to invalidate any part of the assessment and thus the defect, if any, existing previously would be .....

M/S Tejas Networks Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

..... is liable to be dismissed on the ground that petitioner not having availed alternate remedy and contends that order impugned in the present writ petition has been passed by the jurisdictional assessing officer under section 12 143(3) read with section 144c(13) of the income tax act, 1961 or in other words, draft assessment order having been issued to the petitioner was subject to objections and as such assessee objected to said order before the dispute resolution panel which comprises of three ..... (2) assessment order dated 31.01.2013 (annexure-r) and the consequential demand notice dated 31.01.2014 (annexure-r1) are hereby quashed to the extent of addition made by the assessing officer by disallowing the deduction under section 35(2ab) of the income tax act, 1961 and on all other issues, assessment order stands and no opinion is expressed in that regard and this order would not come in the way 48 of either parties to pursue their grievance if any before appellate authorities, if so advised. ..... thereof shall the for the explanation: purposes of this sub-rule audited the expression means of accounts by an accountant, the as in explanation below sub- section (2) of section 288 of the income-tax act, 1961; defined audit (d) assets research acquired in respect of development of scientific and development facility shall not be disposed of without the the secretary, department of scientific and industrial research. ..... shall be (2) omitted w.e.f. .....

Pr. Commissioner of Income Tax, Delhi-10 vs.m/s Indian Farm Forestry D ...

Court : Delhi

..... (oral) these appeals by the revenue under section 260a of the income-tax act, 1961 ( act for short) in the case of indian farm forestry ..... 216-2017 page 3 of 12 income of assessee u/s 37 (1) of the income-tax act, 1961. 4. ..... infact in the nature of donation but not covered u/s 80g of the income-tax act, 1961. ..... , while examining the income tax bill, 1961, the legislature had rejected inclusion of the word necessarily in section 37 (1) of the act, agreeing with the ..... of income tax, (2003) 261 itr390(kerala), interpreting section 37 of the act it ..... had held that contributions made by the assessee to public welfare fund could be allowed as allowable expenditure under section 37 of the act where they were directly connected or related to the business of the assessee or had resulted in benefit to ..... reasons and grounds given by the commissioner of income tax (appeals) and the tribunal do not merit ..... for the removal of doubts, it is hereby declared that for the purposes of sub-section (1), any expenditure incurred by an assessee on the activities relating to corporate social responsibility referred to in section 135 of the companies act, 2013 (18 of 2013) shall not be deemed to be an expenditure incurred by the assessee for the purposes of the ..... notwithstanding section 80g of the act, this judgment holds that the expenditure would be allowable as a deduction when it has direct and immediate connection with the business and was laid out by the tax payer in his character as a trader and was incidental .....

Modern Steel Industries Vs. Assistant Commissioner of Income Tax

Court : Delhi

Reported in : (2000)67TTJ(Del)76

..... 19,04,570 towards interest charged illegally under section 234b, 234c and 220(2) of the income tax act, 1961.the entire actions and orders of the authorities below being mala fide and motivated by extraneous reasons not authorised by law and without being guided by any of the correct legal positions and the facts ..... against the income returned an order of assessment was passed under section 143(3) of the income tax act by the assessing officer enhancing the total income to rs. ..... authorities and the total non-application of mind by both of them on the facts and the law applicable, this tribunal may be pleased to grant unconditional stay of the collection and recovery of the disputed demands towards tax and interest and also so summon the records of the lower authorities besides granting early out of turn hearing of the appeal to resolve the controversy and to render effective justice to the appellant, which is most essential ..... 25,91,765 towards income-tax and balance rs. ..... income tax officer : [1973]87itr539(sc) and tissan joseph v. ..... income tax officer & anr. ..... or proof to substantiate the allegations made in the orders passed and in spite of their being no evidence and no proof whatsoever is alleged, the authorities below have vexatiously and in a mala fide manner resorted to an arbitrary enhancement of the income of the appellant imaginarily for extraneous reasons solely to cause hardship and harassment to the appellant. .....

Simpkins School Vs. Director General of Income-tax, (Investigation)

Court : Allahabad

..... the petitioner has been enjoying exemption under section 10(22) of the income tax act, 1961 (hereinafter referred to as the act) upto the assessment year 1998-99. ..... 1st april, 1999 section (22) of the act was omitted and an analogous provision section 10(23c)(vi) was brought into existence with effect from the same date. ..... , being aggrieved, has filed the present writ petition praying not only for the quashing of the order passed by the director general of income tax (investigation), lucknow but has also prayed for a writ of mandamus commanding the direction general of income tax (investigation) to grant approval to the petitioner under section 10(23c)(vi) of the act and further prayed that a writ of mandamus should be issued holding that the applications dated 22nd march, 2003, 31st may, 2006 ..... the application form should be sent to the chief commissioner or director general whom the central board of direct taxes may authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 through the commissioner of income tax or director of income tax (exemptions) having jurisdiction over the university or other educational institution or hospital or other medical institution referred to in serial number 1 of this form. .....

The Commissioner of Income-tax Vs. S.S.C. Shoes Ltd.

Court : Chennai

Reported in : (2003)181CTR(Mad)317; [2003]259ITR674(Mad)

..... the assessee claimed deduction under section 80hhc of the income-tax act, 1961 (hereinafter referred to as 'the act') for the assessment year 1987-88 and ..... case and referred the following question of law:' whether on the facts and circumstances of the case, the appellate tribunal was right in law in directing the assessing officer to give set off of deduction under section 80hhc in the assessment year 1980-90 carried forward from the assessment years 1987-88 and 1988-89 by virtue of the restrictions imposed by section 80hhc of the income-tax act?'4. ..... year 1989-90, held that the assessee was not entitled to carry forward and set off the deduction under section 80hhc of the act relating to the earlier years on the ground that the deduction cannot be carried forward and his view was also confirmed by the commissioner of income-tax (appeals) holding that section 80vva of the act was omitted from the statute book and therefore the assessee was not entitled to the relief claimed. 2. ..... therefore hold that the appellate tribunal has come to the correct conclusion in holding that the assessee was entitled to claim the relief even though section 80vva of the act was omitted from the statute book by the finance act, 1987 with effect from 1.4.1988, and there are no grounds to interfere. ..... case : [1974]94itr397(mad) , held that by virtue of section 6 of the general clauses act the assessee was entitled to carry forward the relief though section 80vva of the act was omitted from the statute book. .....

Shah E Naaz Judge vs.additional Director of Income Tax (Inv)-Unit Vi a ...

Court : Delhi

..... , jewellery or other valuable article or thing; (g) to convey such books of account, documents, money bullion, jewellery or other valuable article or thing to the office of the deputy commissioner of income-tax or any other authority not below the rank of income- tax officer employed in the execution of the income- tax act, 1961: and (h) to exercise all other powers and perform all other functions under section 132 of the income-tax act, 1961, and the rules relating thereto. ..... of information in his possession, has reason to believe that joint director or or (a) any person to whom a summons under sub-section (1) of section 37 of the indian income-tax act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of w.p. ..... omitted the portion which has been scored off in the warrant of authorization dated 27th june, 2014 issued by the additional director of income-tax ..... the authority must have possession on the basis of which a reasonable belief can be founded that information in (a) the person concerned has omitted or failed to produce books of account or other documents for production of which summons or notice had been issued or such person will not produce such books of account .....

Sahyr Kohli vs.additional Director of Income Tax (Inv)-Unit Vi and Ano ...

Court : Delhi

..... , jewellery or other valuable article or thing; (g) to convey such books of account, documents, money bullion, jewellery or other valuable article or thing to the office of the deputy commissioner of income-tax or any other authority not below the rank of income- tax officer employed in the execution of the income- tax act, 1961: and (h) to exercise all other powers and perform all other functions under section 132 of the income-tax act, 1961, and the rules relating thereto. ..... of information in his possession, has reason to believe that joint director or or (a) any person to whom a summons under sub-section (1) of section 37 of the indian income-tax act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of w.p. ..... omitted the portion which has been scored off in the warrant of authorization dated 27th june, 2014 issued by the additional director of income-tax ..... the authority must have possession on the basis of which a reasonable belief can be founded that information in (a) the person concerned has omitted or failed to produce books of account or other documents for production of which summons or notice had been issued or such person will not produce such books of account .....

Sandeep Kohli vs.additional Director of Income Tax (Inv)-Unit Vi and A ...

Court : Delhi

..... , jewellery or other valuable article or thing; (g) to convey such books of account, documents, money bullion, jewellery or other valuable article or thing to the office of the deputy commissioner of income-tax or any other authority not below the rank of income- tax officer employed in the execution of the income- tax act, 1961: and (h) to exercise all other powers and perform all other functions under section 132 of the income-tax act, 1961, and the rules relating thereto. ..... of information in his possession, has reason to believe that joint director or or (a) any person to whom a summons under sub-section (1) of section 37 of the indian income-tax act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of w.p. ..... omitted the portion which has been scored off in the warrant of authorization dated 27th june, 2014 issued by the additional director of income-tax ..... the authority must have possession on the basis of which a reasonable belief can be founded that information in (a) the person concerned has omitted or failed to produce books of account or other documents for production of which summons or notice had been issued or such person will not produce such books of account .....